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Informative

Disallowance of TDS Credit Due to Non-Inclusion of Income: ITAT Sets Aside Matter to AO for Verification

Update / Judgement Date

04 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT set aside the disallowance of TDS (Tax Deducted at Source) credit due to non-inclusion of income. The Tribunal ruled that the matter should be sent back to the Assessing Officer (AO) for proper verification. The ruling underscores that tax authorities must verify the inclusion of income and TDS credit with complete clarity, ensuring fairness and compliance in the application of tax credits.